UNITED STATES DEPARTMENT OF AGRICULTURE 
DEPARTMENT BULLETIN No. 1207 
Washington, D. C. 
February, 1924 
DRAINAGE DISTRICT ASSESSMENTS. 
A STUDY OF PRESENT PRACTICES IN ASSESSING BENEFITS UNDER 
THE STATE DRAINAGE LAWS. 
By George R. Boyd, Senior Drainage Engineer, in Collaboration with R. A. 
Habt, Senior Drainage Engineer, Bureau of Public Roads. 
CONTENTS. 
Page. 
Introduction 1 
Summary , 2 
Assessments defined 4 
The underlying principles of special 
assessments 5 
Limitations and discretions of legis- 
lative power 6 
Drainage assessment laws 8 
Kinds of property liable for assess- 
ment 8 
Benefits 9 
Definition 9 
Kinds of benefits 10 
The relation between benefits and as- 
sessments 21 
Methods of apportionment 21 
The board of assessors and its du- 
ties 22 
Additional assessments 24 
Reassessment of benefits 25 
Page. 
Maintenance assessments 25 
Assessment subdistricts 26 
Assessments in two districts 28 
Assessments against incorporated 
towns 30 
Railroad assessments 32 
Elements of railroad benefits 40 
Examples of railroad assess- 
ments 42 
Railroad damages 44 
Highway assessments 46 
Assessment of irrigation canals 48 
Assessments without usual benefits- _ 48 
Damages to agricultural lands 48 
Methods of making assessments 51 
The percentage method 52 
The classification method 56 
The actual value of the benefits 
method 57 
INTRODUCTION. 
In organization for the construction of drainage improvements two 
major problems must be solved: The engineering problem of how 
relief can best be obtained and the problem of finance — that of 
assessing, collecting, and disbursing the funds required for construc- 
tion. In the matter of finance the factor causing the greatest number 
of lawsuits with accompanying expenses and delays, and the greatest 
number of failures to complete the organization of proposed drain- 
age districts, is the apportioning of costs among the several land- 
owners. The engineer's plan of reclamation is usually accepted by 
Note.- — The writer desires to express his appreciation of the help given him by engi- 
neers and others who so kindly explained their methods of making assessments to him. 
and especially thanks H. S. Yohe. formerly expert on drainage organization with this 
bureau, who secured a part of the data and some of the legal decisions which have 
been used. 
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